Council Tax Levy - what you'll pay

This page outlines how we calculate Council Tax for unoccupied properties (including second homes***). What we charge is based on the status of the property and/or the liable person. 

Full details of the 100% Additional Council Tax Charge may be found on the Council Tax levy webpage.

Unoccupied and unfurnished properties

• upon receipt of an application form, exemption from charge for up to 6 months from the date the property became unoccupied* and unfurnished;
• followed by 50% discount for a maximum period 6 months;
• followed by levy of additional 100% Council Tax charge after 12 months have expired from the date the property was last occupied.*

Unoccupied and unfurnished and on market for sale/let

• upon receipt of an application form, exemption from charge for up to 6 months from the date the property  became unoccupied* and unfurnished;
• followed by 50% discount for a maximum period 6 months;
• followed by the levy of additional 100% Council Tax charge;
• upon receipt of an application form, a 10% discount for a maximum period of 24 months from the date the property was last occupied*;
• followed again by levy of additional 100% Council Tax charge after 36 months have expired from the date the property was last occupied.*

Unoccupied and unfurnished in excess of 12 months and now purchased or rented

• levy of additional 100% Council Tax charge;
• upon receipt of an application form, a 10% discount for a maximum period of 12 months.

Unoccupied and unfurnished in excess of 12 months (24 months has not elapsed since the taxpayer became liable) and Building Warrant/Planning Application accepted

• levy of additional 100% Council Tax charge;
• upon receipt of an application form, a 50% discount for a maximum of 12 months from the date the local authority accepts a fully completed Building Warrant or Planning Application (there is discretion to extend this 50% discount for an additional 12 months);
• followed by levy of additional 100% Council Tax charge once a decision is made on the Building Warrant or Planning Application, or 12 months has elapsed since the application was accepted (whichever is sooner).

Unoccupied and undergoing repairs or renovations

• upon receipt of an application form, exemption from charge for up to 12 months from the date the property was last occupied while work is being carried out;
• followed by levy of additional 100% Council Tax charge after 12 months have expired from the date the property was last occupied.*

Unoccupied which requires repairs or renovations but has been unoccupied for more than 12 months

• levy of additional 100% Council Tax charge;
• upon receipt of an application form, a 50% discount for a maximum period 6 months;
• followed again by levy of additional 100% Council Tax charge

Unoccupied and undergoing repairs or renovations (in excess of 12 months unoccupied and unfurnished but not 42 months have elapsed since the taxpayer became liable)

• levy of additional 100% Council Tax charge;
• upon receipt of an application form, a 50% discount for a maximum of 18 months (provided milestones are adhered to)(there is discretion to extend this 50% discount for an additional 12 months);
• followed again by levy of additional 100% Council Tax charge once the 18 months has elapsed;

Unoccupied and undergoing repairs or renovations (recently purchased and not yet liable for the levy)

• upon receipt of an application form, a 10% discount starting on the date levy would have been payable, for a maximum period of 12 months from date the liability started;
• levy of additional 100% Council Tax charge;

Unoccupied but furnished property (long-term empty)

• upon receipt of an application form, a 10% discount for 12 months from the date the property became unoccupied;**
• followed by levy of additional 100% Council Tax charge after 12 months have expired from the date the property was last occupied.*

Unoccupied but furnished property which qualifies as a Second Home***

• effective of 01 April 24, a 100% Additional Council Tax Premium will be levied. There is a full explanation of this on the Council Tax Premium page.

NB: The information above is for guidance only and cannot be taken as an authoritative statement of law.

* The property must have been occupied continuously for at least three months before a full six month exemption can be considered. This exemption will only start from the date the furniture is removed, if this date is later than the last occupation date. As it is a property based reduction the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.

** The property must have been occupied continuously for a period of at least three months before a full 12 month discount can be considered, unless the property is considered a second home. As it is a property-based reduction the rules continue to apply during periods in which the property ownership and/or the Council Tax payer may have changed.

*** A second home is defined as a dwelling which is no one's sole/main residence but which is furnished and which, during any period of 12 months, the person who is liable to pay Council Tax can produce evidence that it is lived in, other than as a sole or main residence, for at least 25 days during the period.